The Unit Category Type: Unit determines which General Ledger (GL) accounts Blackpurl uses when it integrates unit-related transactions — such as purchasing, selling, and costing — to your accounting package. Every stocked unit must have a Unit Category assigned to it, and that category drives the accounting entries for inventory, income, and cost of goods sold.
What Is a Unit Category?
A Unit Category is assigned to a unit at the time it is stocked — for example, during unit ordering or when recording a trade-in. The category tells Blackpurl which GL accounts to use when accounting entries are generated for that unit.
When you stock a unit through unit ordering, you select its category as part of the general information setup for that unit.
Unit Category Fields
Each Unit Category has three GL fields that control where accounting entries are posted. You configure these fields when setting up or editing a category.
Field | What it controls |
Name | The name of the category — for example, New Unit. |
Income GL | When you sell a unit with this category, the sale income integrates to this GL account. |
COGS GL | When you sell a unit with this category, the cost of goods sold integrates to this GL account. |
Inventory GL | When you purchase or sell a unit with this category, the inventory value integrates to this GL account. |
How Unit Category Drives Accounting Entries
The following examples walk through the accounting entries Blackpurl generates across the lifecycle of a unit — from purchasing through to sale. The examples use a Unit Category called New Unit with these GL accounts assigned: Income GL 4100 BP New Unit Sales, COGS GL 5100 BP New Unit COGS, and Inventory GL 1310 BP New Unit Inventory.
Unit Vendor Receiving
When you process a Unit Vendor Receiving, Blackpurl creates a Vendor Invoice document that integrates to your accounting package. The inventory value debits the GL account specified in the Inventory GL field on the unit's category.
Using the example category above, the inventory value would debit GL 1310 — BP New Unit Inventory.
Unit Sale — Example Transactions
When a unit is sold, Blackpurl generates several transactions depending on what is on the unit deal. The following example uses a basic unit sale for $4,395 where the customer paid a $100 deposit at the time of the Customer Order and settled the $4,295 balance by cash at checkout.
Transaction 1 — Deposit Payment ($100)
When the $100 deposit is recorded on the Customer Order, Blackpurl creates a journal entry.
Transaction Type | Num | Adj | Memo/Description | Account # | Account | Debit | Credit |
Journal Entry | CODN-00000019 | No | CODN-00000019; Jaxon Price; CO-0000090; Cash; Deposit | Undeposited Funds | 100.00 | ||
No | CODN-00000019; Jaxon Price; CO-0000090; Cash; Deposit | 1010 | 1010 BP Customer Deposits | 100.00 |
Line 1 — Posts to the Undeposited Funds GL account configured in your Accounting Integration for the payment type used (Cash in this example).
Line 2 — Posts to the Customer Deposits GL account configured in your Accounting Integration under Control Accounts.
The deposit is held in the Customer Deposits GL until it is applied at checkout. The funds remain in Undeposited Funds until you bank the amount and allocate the payment against the Undeposited Funds GL in your bank reconciliation.
Transaction 2 — Balance Payment ($4,295)
When the customer pays the remaining $4,295 balance by cash, Blackpurl creates a second journal entry using the same GL accounts.
Transaction Type | Num | Adj | Memo/Description | Account # | Account | Debit | Credit |
Journal Entry | COIP-00000100 | No | COIP-00000100; Jaxon Price; CO-0000090; Cash; Payment | Undeposited Funds | 4,295.00 | ||
No | COIP-00000100; Jaxon Price; CO-0000090; Cash; Payment | 1010 | 1010 BP Customer Deposits | 4,295.00 |
Line 1 — Posts to the Undeposited Funds GL account configured in your Accounting Integration for the Cash payment type.
Line 2 — Posts to the Customer Deposits GL account configured in your Accounting Integration under Control Accounts.
As with the deposit, the balance payment remains in Undeposited Funds until you bank the amount and allocate it in your bank reconciliation.
Transactions 3 and 4 — Invoice Finalisation and Checkout
When you finalise the invoice and check out the unit, Blackpurl generates a Sales Receipt and a Journal Entry to clear the Customer Deposits GL, record the income, and move inventory to cost of goods sold.
Sales Receipt — INV-00000080
Transaction Type | Num | Adj | Name | Memo/Description | Account # | Account | Debit | Credit |
Sales Receipt | INV-00000080 | No | Jaxon Price CTM-0000073 | 1010 | 1010 BP Customer Deposits | 4,395.00 | ||
No | 2022 Truck; SKU-00103; 50ZBE1212NN028974 | 4100 | 4100 BP New Unit Sales | 4,395.00 |
Line 1 — Clears the full $4,395 ($100 deposit + $4,295 balance) from the Customer Deposits GL.
Line 2 — Records the unit sale income to the Income GL specified in the unit's category (GL 4100 BP New Unit Sales).
Journal Entry — INV-00000080 (Costing)
Transaction Type | Num | Adj | Memo/Description | Account # | Account | Debit | Credit |
Journal Entry | INV-00000080 | No | Jaxon Price; CO-0000090; Costing; SKU-00103; 50ZBE1212NN028974; Base cost; 1.00@3215.00 | 1310 | 1310 BP New Unit Inventory | 3,215.00 | |
No | Jaxon Price; CO-0000090; Costing; SKU-00103; 50ZBE1212NN028974; Base cost; 1.00@3215.00 | 5100 | 5100 BP New Unit COGS | 3,215.00 |
Line 1 — Credits the unit's cost value ($3,215.00) out of the Inventory GL specified in the unit's category (GL 1310 BP New Unit Inventory).
Line 2 — Debits the same cost value to the COGS GL specified in the unit's category (GL 5100 BP New Unit COGS).